https://www.taxtmi.com/caselaws?id=153431 An amendment enlarging reassessment limitation could not revive a power to reopen an assessment that had already become time-barred under the unamended Andhra Pradesh General Sales Tax Act, 1957. Because the reassessment power over the 1972-73 assessment had already expired before the amendment came into force, the amended section 14(4-A) could not apply, and the reassessment was illegal and unsustainable. The Court also found that a notice granting only three days to explain before reassessment did not provide a reasonable opportunity of being heard. On both grounds, the reassessment proceedings were quashed. en-us Thu, 15 Sep 1983 00:00:00 +0530 Tue, 23 Jul 2013 15:32:48 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=153431 An amendment enlarging reassessment limitation could not revive a power to reopen an assessment that had already become time-barred under the unamended Andhra Pradesh General Sales Tax Act, 1957. Because the reassessment power over the 1972-73 assessment had already expired before the amendment came into force, the amended section 14(4-A) could not apply, and the reassessment was illegal and unsustainable. The Court also found that a notice granting only three days to explain before reassessment did not provide a reasonable opportunity of being heard. On both grounds, the reassessment proceedings were quashed. Case-Laws VAT and Sales Tax Thu, 15 Sep 1983 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=153431